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                            September 15, 2020

       Andrei Scrivens
       Chief Financial Officer
       Gaming & Hospitality Acquisition Corp.
       3755 Breakthrough Way #300
       Las Vegas, Nevada 89135

                                                        Re: Gaming &
Hospitality Acquisition Corp.
                                                            Draft Registration
Statement on Form S-1
                                                            Submitted July 31,
2020
                                                            CIK No. 0001806156

       Dear Mr. Scrivens:

               We have reviewed your response letter filed on September 11,
2020 and have the
       following comment. In our comment, we may ask you to provide us with
information so we may
       better understand your disclosure.

              Please respond to this letter by providing the requested
information and either submitting
       an amended draft registration statement or publicly filing your
registration statement on
       EDGAR. If you do not believe our comment applies to your facts and
circumstances or do not
       believe an amendment is appropriate, please tell us why in your
response.

             After reviewing the information you provide in response to our
comment and your
       amended draft registration statement or filed registration statement, we
may have additional
       comments.

       Draft Registration Statement on Form S-1 Submitted July 31, 2020

       Affinity Gaming Business, page 133

   1.                                                   We note your response
to our comment. We remain unclear how your disclosure of
                                                        Affinity Gaming's
operations provides proper balance and context without also disclosing
                                                        expenses and/or net
earnings. Please revise your disclosure or explain why no revision is
                                                        necessary.
 Andrei Scrivens
FirstName
Gaming & LastNameAndrei     Scrivens
           Hospitality Acquisition Corp.
Comapany 15,
September  NameGaming
               2020      & Hospitality Acquisition Corp.
September
Page 2     15, 2020 Page 2
FirstName LastName




        You may contact Howard Efron at (202) 551-3439 or Robert Telewicz at
(202) 551-3438
if you have questions regarding comments on the financial statements and
related matters. Please
contact Pamela Long at (202) 551-3765 or Joel Parker at (202) 551-3651 with any
other
questions.



                                                           Sincerely,

                                                           Division of
Corporation Finance
                                                           Office of Real
Estate & Construction